If your company is a general VAT taxpayer, you can obtain a special VAT invoice and go to the tax bureau for certification within 90 days from the date of issuance, and the purchased goods are not used for VAT non-taxable items (such as projects under construction, etc.), you can deduct it from the output tax formed by your company's external sales in that month in the certification month. It has nothing to do with how many processes there are in production.

Tax incentives:

First, when calculating the value-added tax, the tax authorities shall implement the method of actually resettling the number of disabled persons according to the unit, and the value-added tax shall be refunded immediately after the quota is levied.

(1) The specific limit of the annual refundable value-added tax for each disabled person actually placed shall be determined by the tax authorities at or above the county level according to six times the minimum wage standard approved by the people's government at the provincial level (including autonomous regions, municipalities directly under the central government and cities with separate plans, the same below) which is applicable in the districts and counties where the unit is located, but the maximum shall not exceed 35,000 yuan per person per year.

(2) The competent tax authorities shall refund the value-added tax on a monthly basis. If the value-added tax paid this month is insufficient, it can be refunded in the balance of the value-added tax paid in the previous month after deducting the refunded value-added tax in this year (referring to the tax year, the same below). If it is still insufficient to be refunded, it can be carried forward to the next month within this year.

(3) The above-mentioned preferential VAT policies are only applicable to units whose income from producing and selling goods or providing processing, repair and replacement services accounts for 50% of the total income from VAT business and business tax business, but they are not applicable to the income from producing and selling consumption tax taxable goods, directly selling purchased goods (including wholesale and retail goods) and selling goods processed by entrusted units.

Units shall separately account for the sales income or operating income of the above-mentioned businesses that enjoy preferential tax policies and those that do not enjoy preferential tax policies. If they cannot be accounted for separately, they shall not enjoy preferential value-added tax policies.

(4) If both the preferential tax policies for promoting the employment of the disabled and the preferential tax policies for supporting employment such as laid-off and reemployment, demobilized cadres and dependents are applicable, the unit may choose to apply the most preferential policy, but it cannot be implemented cumulatively.

Two, when calculating the income tax, the wages of disabled workers can be deducted by 100% when calculating the taxable income.